David A. Torrillo is the managing member of Torrillo & Associates, LLC, and oversees the accounting, auditing, and valuation services for the firm. Formerly a senior manager at PricewaterhouseCoopers LLP, Dave has nearly thirty years of accounting, auditing, and financial reporting experience, primarily in employee benefit plans. Dave also volunteers on several committees, boards and associations. He has instructed courses and authored papers on several accounting and auditing topics and also performs quality control reviews. Dave has served as a member of AICPA Employee Benefit Plans Expert Panel and is currently serving on the AICPA Practice Monitoring Task Force for Employee Benefit Plans and as a member of the AICPA EBPAQC Executive Committee and chair of the PICPA Professional Ethics Committee . Dave has served on the Pennsylvania Institute of Certified Public Accountants Employee Benefit Plan Committee since its inception in 2007 and has presented numerous sessions at the PICPA Employee Benefit Plan Conference, the AICPA Employee Benefit Plans Conference, and AICPA's Employee Benefit Plans Accounting, Auditing and Regulatory Update Conference. Dave has also performed webinars for the AICPA EBPAQC. Dave received his Bachelor of Science degree in Accounting with highest distinction and honors from Pennsylvania State University. He has been a Certified Public Accountant since 1994 and is licensed in Pennsylvania, New Jersey, Delaware and New York. Dave has been a Certified Valuation Analyst (CVA) since 2004 and was awarded the Accredited in Business Valuation (ABV) credential by the AICPA in 2006. He is a member of both the American and Pennsylvania Institutes of Certified Public Accountants, as well as the National Association of Certified Valuators and Analysts. In 2016, Dave received the Advanced Defined Benefit Plans and the Advanced Defined Contribution Plans Audit Certificates from the AICPA.